Decree No. 96 / 2012 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
Valid
Effective from 01.04.2012
96
DECLARATION
of 21 March 2012
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll., Decree No. 51 / 2011 Coll. and Decree No. 452 / 2011 Coll., are amended as follows:
1. Paragraph 1 (2) reads as follows:
"(2) The budget composition shall classify revenue and expenditure from different aspects into the classification units by which they are required to indicate their budget and actual revenue and expenditure of the organisation of the State and of the legal entity referred to in paragraph 1 (hereinafter referred to as" organisations'). The classification and classification systems are set out in this Decree. In the case of units that express little variable facts, an annex to this decree and in the case of units that express changes frequently or arise from the operational activities of administrators of the chapters of the State Budget (1), the Ministry of Finance or those administrators. ';
2. After Paragraph 1, the following Section 1a is inserted:
Types of classification of revenue and expenditure and aspects of classification
(1) The budget composition includes the following revenue and expenditure classifications:
(a) liability (classification of revenue and expenditure in terms of liability),
(b) generic (classification of revenue and expenditure from the point of view of the species),
(c) sectoral (sectoral breakdown of revenue and expenditure),
(d) consolidation (consolidation of revenue and expenditure),
(e) source (classification of revenue and expenditure in terms of source),
(f) supplementary (classification of expenditure in terms of their competence with the units specifically monitored),
(g) programming (classification of expenditure in terms of their relevance to the programmes referred to in paragraphs 12 and 13 of the budget rules),
(h) special-purpose (classification of expenditure in terms of the purpose of the budgetary transfer),
(i) structural (classification of revenue and expenditure in terms of substance),
(j) transfer (sorting of revenue and expenditure in terms of transfer purposes).
(2) The source classification consists of the classification of the underlying (the classification of revenue and expenditure in terms of the basis for amending the budget), spatial (the classification of revenue and expenditure in terms of their spatial origin) and instrumental (the classification of revenue and expenditure in terms of the instrument). "
3. Paragraph 2 (1) is deleted.
Paragraphs 2 to 5 shall be renumbered paragraphs 1 to 4.
4. In Section 2, paragraphs 5 to 12 are added, including footnotes 3 and 4:
"(5) From the point of view of the budgeting base, the revenue and expenditure of the State budget shall be classified according to the types of budgeting base which permits or authorises the revenue. In the case of revenue, the type of base for amending the budget means whether it allows expenditure above the approved budget and for what legal reason, and in the case of expenditure, the authorisation on the basis of which the organisation of the State carries out expenditure.
(6) From the perspective of the spatial origin of revenue and expenditure, the revenue and expenditure of the budgets and other funds of municipalities, regions, regional councils and voluntary associations of municipalities, with the exceptions provided for in Paragraph 1 (1) (hereinafter referred to as the "territorial budgets'), the State budget and the budgets of state funds shall be classified according to whether the source of income or expenditure is domestic or foreign. Foreign sources are money from the budget of the European Union, from financial mechanisms (3), from funds from the North Atlantic Treaty Organisation and from elsewhere. The source of income is whether the funds received come from domestic or foreign sources. The source of expenditure means whether the funds issued are considered to be covered income from domestic or foreign sources.
(7) From the point of view of the Instrument, the revenue and expenditure of the State Budget, the State Funds and the Territorial Budget shall be classified according to whether the source is domestic, the budget of the European Union, the Financial Mechanis3), other funds from abroad or the funds of the North Atlantic Treaty Organisation, and on the basis of individual funds, programmes and projects and international financial mechanism contracts.
(8) From the point of view of the eligibility of expenditure to the specifically monitored entities, the expenditure of the State budget shall be classified in relation to the sub-cross-sectional indicators listed in the Annex to the State Budget Act, which are not defined by other classifications provided for in this Regulation and according to other specially monitored entities.
(9) In terms of the eligibility of expenditure to programmes under Sections 12 and 13 of the budget rules, the expenditure of the State budget for these programmes and their lower units shall be classified.
(10) In terms of the purpose of the budgetary movement, the expenditure of the State budget to which the organisational body of the State authorises budgetary transfers from the organisational units of the State belonging to other chapters shall be classified or may be classified, 4) according to the chapters from which such transfers have taken place and the year and order of origin of the purpose. The special-purpose classification is compulsory for expenditure to which the State's organisational body authorises budgetary transfers from Chapter General Treasury. For expenditure to which the State's organisational body authorises budgetary transfers from the State's organisational units belonging to chapters other than the General Treasury, the special-purpose classification shall be compulsory if the Ministry of Finance so decides.
(11) From the point of view of the substance of revenue and expenditure, the revenue and expenditure of the State budget shall be classified into structured units.
(12) From the point of view of the purposes of the transfers, the expenditure of the State budget which is the nature of the transfers to the territorial budgets, the revenue of the territorial budgets of those transfers and the expenditure of those budgets covered by those transfers shall be classified according to the chapter or the State Fund from which the transfer is granted or whether it is granted from the National Fund and the order of the transfer. From the point of view of the purposes of the transfers, the expenditure of regional councils' budgets, which are the nature of the transfers to the territorial budgets, the revenue of the territorial budgets from those transfers and the expenditure of those budgets covered by those transfers shall also be classified.
3) Paragraph 7 (1) (a) of Act No. 218 / 2000 Coll., as amended by Act No. 26 / 2008 Coll.
4) Sections 21, 24a and 47 (1) (b) (6) of Act No. 218 / 2000 Coll., as amended by Acts No. 26 / 2008 Coll., No. 421 / 2009 Coll. and No. 465 / 2011 Coll. '.
5. Article 3, including the title and footnotes 5 and 6, reads as follows:
Revenue and expenditure sorting units
(1) When classifying revenue and expenditure in terms of liability, revenue and expenditure shall be classified in the chapters of the state budget2 (hereinafter referred to as "Chapter '). The chapters are listed in the Annex to this Decree in Part A. The chapter numbers are three-digit.
(2) When classifying revenue and expenditure from a generic point of view, the lowest units shall be the classification of the budget heading (the heading). The appropriations shall be grouped into a subgrouping of budget headings (hereinafter referred to as "sub-grouping of appropriations'), a subgrouping of items into a grouping of budget lines (hereinafter referred to as" grouping of items') and a grouping of items into budget classes (hereinafter referred to as "class'). Items, sub-grouping of items, grouping of items and classes are listed in the Annex to this Decree in Part B. The headings numbers are four-digit. First place refers to class, second grouping of items, third subgrouping of items and fourth item.
(3) When classifying revenue and expenditure from a sectoral point of view, the lowest units of classification shall be the budget paragraphs (hereinafter referred to as "the paragraph '). The sections shall be grouped in budget subsections (hereinafter referred to as" subsection'), subsections in budget sections (hereinafter referred to as "section ') and sections in budget groups (hereinafter referred to as" group'). The sections, subsections, sections and groups are listed in the Annex to this Decree in Part C. The numbers of the sections are four digits. The first place indicates the group, the second section, the third subsection and the fourth paragraph.
(4) When classifying revenue and expenditure in terms of consolidation, revenue and expenditure shall be classified into recording units. Recording units are listed in the annex to this decree in Part D. Their numbers are three digits.
(5) When classifying revenue and expenditure in terms of the budget amendment supporting documents, revenue and expenditure shall be classified into the underlying units. The base units are listed in the Annex to this Decree in Part E. Their numbers are one-digit.
(6) When classifying revenue and expenditure in terms of their spatial origin, revenue and expenditure shall be classified into spatial units. The spatial units are listed in the Annex to this Decree in Part F. Their numbers are one-digit.
(7) When classifying revenue and expenditure from the point of view of the Instrument, revenue and expenditure shall be classified into instruments. The instrument code list shall be developed by means of individual funds, programmes and projects of the European Union and individual international financial mechanisms contracts or, where applicable, locations from outside the country and their analysts, if provided. The instrument numbers are five figures. The first three places refer to the individual funds, programmes and projects of the European Union, the individual international agreements on financial mechanisms and the individual places from elsewhere and the last two places of their analyst.
(8) When classifying expenditure in terms of their competence with the units specifically monitored, expenditure shall be classified into sub-cross-cutting indicators. The sub-cross-sectional indicators are listed in the Annex to this Decree in Part G. Their numbers are two-digit.
(9) When classifying expenditure in terms of their responsibility for the programmes referred to in paragraphs 12 and 13 of the budget rules, the lowest units of classification shall be the actions. Actions are grouped into subsets of subtitles, subsets of subtitles, subtitles to subtitles 5) and subtitles to programs. The action code list, subsets of subtitles, subtitles and titles are created in the way that individual actions are approved by programme managers according to the special regulation6). Action numbers are 13. The first four places indicate the programme, namely the first place in a series of programmes, the second two chapters in which the programme is implemented, and the fourth place indicates whether the programme constitutes the grant or determination of the expenditure of the State's organisational body. The next two places mark the title, the next two subtitles, the next place the subset of subtitles and the last four places the event.
(10) When classifying expenditure in terms of the purpose of the budgetary transfer, expenditure shall be classified for purposes. The objectives are individual budgetary transfers to other chapters, as approved by the Ministry of Finance. The purpose numbers are nine figures. The first two places shall indicate the year of approval of the budget transfer, the next three chapters from which the budget is to be carried out and the last four order numbers of the budget transfer.
(11) When classifying revenue and expenditure in the light of their substance, revenue and expenditure shall be broken down into blocks, headings, sets and expenditure also into subsets. The subsets are grouped into sets, sets into circuits and circuits into blocks. The sub-sets and sets of sub-sets shall be laid down by the administrators of Chapter 1) for the organisational units of the State belonging to their chapters and shall be notified to the Ministry of Finance. The Ministry of Finance determines circuits and blocks. The subset numbers are ten figures. The first three are the block, the next three are the circle, the next three are the set and the last place in the subset.
(12) When classifying revenue and expenditure in terms of transfer purposes, revenue and expenditure shall be broken down into special-purpose items. The objectives are the individual transfers released by central government, state funds, the National Fund and regional councils. The special-purpose characters are five digits. The first two places indicate the chapter, the National Fund or the State Fund from which the transfer is made and the last three places indicate the code of the grant title.
5) § 2 (f) to (h) of Decree No. 560 / 2006 Coll., on the participation of the State budget in the financing of property reproduction programmes, as amended by Decree No. 11 / 2010 Coll.
6) § 2 (a) of Decree No. 560 / 2006 Coll. '
6. In Annex B, entry 1351 reads as follows:
"1351 Departure from lotteries and similar games, except from prize players
The contribution from lotteries and other similar games pursuant to Part Six of Act No. 202 / 1990 Coll., on lotteries and other similar games, as amended by Act No. 458 / 2011 Coll., with the exception of part of the contribution from winning gaming instruments and other technical gaming equipment (levy pursuant to § 41i (3) of this Act). The part of the withdrawal from the winning gaming instruments and other technical gaming equipment belongs to item 1355. This item also includes the ongoing deduction of part of the proceeds from the operation of lotteries and other similar games for public utility purposes, which was abolished by Act No 458 / 2011 Coll.. '
7. In Part B of the Annex, the following entry 1355 is inserted after entry 1354:
"1355 Collection from winning gaming instruments
Part of the levy on lotteries and other similar games pursuant to Part Six of Act No. 202 / 1990 Coll., on lotteries and other similar games, as amended by Act No. 458 / 2011 Coll., at the amount of the partial levy on winning instruments and other technical gaming equipment (§ 41i (1) of this Act). The rest of the levy belongs to item 1351. '.
8. In Part B of the Annex, the following entry 4151 is added: "Non-investment transfers from foreign States other than non-investment transfers made under financial mechanisms from Switzerland, Norway, Iceland and Liechtenstein (belonging to heading 4155). '
9. In Part B of the Annex, at the end of entry 4152, the words "and the North Atlantic Treaty Organisation (belonging to heading 4156) shall be added. ';
10. In Part B of the Annex, the following entries 4155 and 4156 are inserted after entry 4153:
"4155 Non-investment transfers from financial mechanisms
Non-investment transfers received from Switzerland, Norway, Iceland and Liechtenstein as subsidies for operating expenses under international agreements whereby funds are entrusted to the Czech Republic from the European Economic Area Financial Mechanism, the Norwegian Financial Mechanism and the Swiss-Czech Cooperation Programme. These are non-investment transfers adopted under three international agreements on the implementation of financial mechanisms and cooperation programmes, which are a memorandum of understanding for the implementation of the financial mechanism of the European Economic Area for the years 2004-2009 between the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Czech Republic (No 36 / 2005 Coll.), the Memorandum of Understanding for the implementation of the Norwegian Financial Mechanism for the years 2004-2009 established in accordance with the Agreement of 14 October 2003 between the Kingdom of Norway and the European Community on the Norwegian Financial Mechanism for the period 2004-2009 between the Kingdom of Norway and the Czech Republic (No 35 / 2005 Coll.) and the Framework Agreement between the Government of the Czech Republic and the Swiss Federal Council on the implementation of the programme of the Swiss-Czech Republic to reduce of economic and social disparities within the enlarged European Union (No 65 / 2008 Collp. m. m.), and under similar international agreements to be concluded in the future. This item does not cover non-investment transfers originating from financial mechanisms, but accepted from the National Fund (belonging to heading 4118), through which the only way public budgets receive funds from financial mechanisms at present [Paragraph 37 (1) (c) of the budgetary rules].
4156 Non-investment transfers from NATO
Non-investment transfers received from the North Atlantic Treaty Organisation. They are currently only heading for the state budget. '
11. The following entry 4231 is added to the Annex in Part B: "Investment transfers from foreign States other than investment transfers made under financial mechanisms from Switzerland, Norway, Iceland and Liechtenstein (belonging to heading 4234). '
12. In Part B, the following entry 4232 is added: "Investment transfers received from international institutions other than the European Union (investment transfers received from it belong to heading 4233) and from the North Atlantic Treaty Organisation (investment transfers received from it belong to heading 4235). '
13. In Part B of the Annex, the following entries 4234 and 4235 are inserted after entry 4233:
"4234 Investment transfers from financial mechanisms
Investment transfers received from Switzerland, Norway, Iceland and Liechtenstein under financial mechanisms (accepted under international agreements published in the Collection of International Treaties under No 36 / 2005 Coll. s., No 35 / 2005 Coll. s. and No 65 / 2008 Coll. s. and similar international agreements to be concluded in the future). This does not include investment transfers originating from financial mechanisms, but accepted from the National Fund (belonging to heading 4218), through which the only way public budgets receive funds from financial mechanisms at present [Paragraph 37 (1) (c) of the budgetary rules].
4235 Investment transfers from NATO
Investment transfers received from the North Atlantic Treaty Organisation. They are currently only heading for the state budget. '
14. In the Annex, the following parts E, F and G are added:
"E. Basic classification
Base Unit 1 - Basic Budget
State budget revenue other than those classified as underlying 2 and 3 and State budget expenditure other than those classified as underlying 2 to 5.
Base Unit 2 - Strengthening the budget by the reserve fund
Revenue from transfers from the reserve fund of the same branch of the State. The revenue assigned to this underlying unit is the same as that assigned to item 4135. State budget expenditure for which the State's organisational units have been authorised by transferring the respective amounts from the reserve fund into budgetary revenue (Sections 45 (3) and 50 (2) of the budget rules), in which they are classified under heading 4135 and duplicate to that underlying unit.
Sub-unit 3 - Strengthening the budget by other non-budgetary and similar means
The following revenue of the State budget shall be assigned to this underlying unit:
(a) transfers from profit generated by an economic activity carried out under a special law (Section 45 (3) of the budgetary rules);
(b) transfer from the cultural and social needs fund (Section 50 (2) of the budgetary rules);
(c) transfers from special accounts to finance changes and changes in material reserves pursuant to § 6 (1) of Act No. 97 / 1993 Coll., on the jurisdiction of the Administration of State tangible reserves, as amended by Act No. 174 / 2007 Coll. (§ 45 (3) of the budget rules),
(d) transfers from special accounts held by the Ministry of Finance on which the funds transferred to the State from the repealed National Property Fund are concentrated and funds from the proceeds of the sale of privatised assets and profits from the State's participation in commercial companies, pursuant to § 4 of Act No. 178 / 2005 Coll., on the abolition of the National Property Fund of the Czech Republic and on the jurisdiction of the Ministry of Finance in the privatisation of assets of the Czech Republic (Act on the abolition of the National Property Fund) (§ 50 (2) of the budget rules),
(e) cash donations (Section 45 (3) of the budget rules),
(f) funds granted from abroad (Article 45 (3) of the budgetary rules);
(g) performance for claims [Paragraph 25 (1) (b) of the budgetary rules],
(h) revenue from legal and natural persons for the reproduction of property (Section 50 (2) of the budgetary rules);
(i) the income of the fire department of the regions [§ 2 paragraph 7 (a) of Act No. 238 / 2000 Coll., on the Fire department of the Czech Republic and amending certain laws, as amended by Act No. 260 / 2008 Coll.] pursuant to § 97 of Act No. 133 / 1985 Coll., on fire protection, as amended by Act No. 237 / 2000 Coll. having the character of revenue for emergency and other services or work related to the essential activity of fire protection units (§ 45 (11) of the budget rules).
The underlying is the expenditure of the State Budget, which the State's organisational units have been authorised to do by transferring the relevant amounts into budgetary revenue from non-budgetary sources other than the reserve fund or by transferring them from sources which are in the same position as non-budgetary resources (from sources which the State's organisational body authorises to exceed the budget of expenditure as well as from non-budgetary resources), or by adopting into the budget revenue the funds of which are also authorised to exceed the budget of expenditure. These are the amounts that the state's organisational units
(a) transfer to budget revenue from the profit earned by an economic activity carried out under a special law (Section 45 (3) of the budgetary rules);
(b) transfer to budget revenue from the Fund of Cultural and Social Needs (Section 50 (2) of the budgetary rules);
(c) transferred to budget revenue from special accounts to finance the replacement and substitution of State tangible reserves pursuant to § 6 (1) of Act No. 97 / 1993 Coll., on the scope of the Administration of State tangible reserves, as amended by Act No. 174 / 2007 Coll. (§ 45 (3) of the budget rules),
(d) transferred to budget revenue from special accounts held by the Ministry of Finance, on which the funds transferred to the State from the repealed National Property Fund and the funds from the proceeds of the sale of privatised assets and the profit from the State's participation in commercial companies, pursuant to § 4 of Act No. 178 / 2005 Coll., on the abolition of the National Property Fund of the Czech Republic and on the jurisdiction of the Ministry of Finance in the privatisation of assets of the Czech Republic (Act on the abolition of the National Property Fund) (§ 50 (2) of the budget rules),
(e) receive in the budget revenue as cash donations (Section 45 (3) of the budgetary rules);
(f) adopt budget revenue as funds from abroad (Section 45 (3) of the budgetary rules);
(g) have adopted budget revenue as a performance for claims [Paragraph 25 (1) (b) of the budgetary rules];
(h) receive in the budget revenue from legal and natural persons for the reproduction of property (Section 50 (2) of the budgetary rules);
(i) have adopted, if they are the fire department of the regions [§ 2 (7) (a) of Act No. 238 / 2000 Coll., on the Fire Department of the Czech Republic and amending certain laws, as amended by Act No. 260 / 2008 Coll.], into the budget revenue pursuant to § 97 of Act No. 133 / 1985 Coll., on fire protection, as amended by Act No. 237 / 2000 Coll. as revenue for emergency and other services or work related to the basic activity of fire protection units (Section 45 (11) of the budget rules).
Sub-unit 4 - Expenditure covered by entitlements
Expenses of the State Budget for which the State's organizational bodies have been authorised under Section 47 of the budget rules.
Sub-unit 5 - Expenditure on budget under special laws
State budget expenditure for exceeding the budget of expenditure for which the State's organisational units have been authorised under laws other than budgetary rules. At present, these are mainly expenditure under the laws on the acceptance of loans by the Czech Republic from the European Investment Bank (the last of them is Act No. 94 / 2009 Coll., on the acceptance of a loan by the Czech Republic from the European Investment Bank to finance investment needs related to the implementation of the Programme Construction and Reconstruction of the Water Infrastructure and Sewerage II) and on the Act No. 107 / 2009 Coll., on the State Bond Scheme to provide financial assistance to the Government of the Republic of Latvia to address the stabilisation of the economy in 2009 and 2010, and Act No. 382 / 2009 Coll. These are also expenditure according to the provisions of the Act on State Budget enabling the budget of expenditure to be exceeded, if such provision is contained in it (provisions similar to the provisions of Sections 2 (2) and 3 of Act No. 487 / 2009 Coll., on the state budget of the Czech Republic for 2010).
F. Spatial sorting
Room Unit 1 - Revenue and expenditure from domestic sources
Revenue and expenditure of the State Budget, Territorial and Budget of the State Funds other than those classified as Spatial Unit 5.
Room unit 5 - Revenue and expenditure from foreign sources
Revenue accruing from abroad to the State budget, the territorial and the budgets of the State funds, or accruing from the country to the State, indicating that it is money from abroad and, as such, is to be used by the organisation. This is particularly the money received from the European Union budget, the National Fund and the North Atlantic Treaty Organisation. Expenditure of the State Budget, Territorial and Budget of the State Funds which the organisation considers to be covered by this revenue.
G. Supplementary sorting
Sub-cross-cutting indicator 10 - Institutional support of research organisations according to the evaluation of their results
Sub-cross-sectional indicator 11 - Institutional support for international cooperation of the Czech Republic in research and development
Cross-cutting indicator 19 - Other institutional support for research, development and innovation
Sub-cross-sectional indicator 20 - Objective aid for applied research, development and innovation programmes
Sub-cross-sectional indicator 21 - Objective aid for specific higher education research
Sub-cross-sectional indicator 29 - Other purpose support for research, development and innovation
Cross-cutting indicator 30 - Foreign development cooperation
Sub-cross-sectional indicator 31 - Social prevention and crime prevention programme
Cross-cutting indicator 32 - Drug policy programme
Sub-cross-sectional indicator 33 - Support of Roma community integration projects
Sub-cross-sectional indicator 34 - Providing preparation for crisis situations under Act No. 240 / 2000 Coll.
Partial transversal indicator 35 - Expenditure related to staff in education and training
Sub-cross-sectional indicator 36 - Repayments of repayments of repayments of financial assistance granted between 1991 and 1995 inclusive
Partial cross-sectional indicator 37 - Expenditure on vaccination and Pandemic Plan of the Czech Republic '.
Transitional provision
1. The budget structure provided for in Decree No 323 / 2002 Coll., as effective until the date of entry into force of this Order, shall apply to the revenue collected and expenditure effected until 31 December 2012, and to the budget of the budget of the budget of such revenue and expenditure, which, with effect from 1 January 2012, has been introduced by the Lottery and other similar games Act, as amended by Act No 458 / 2011 Coll., and the budget of such revenue; such revenue and their budget shall be classified in those headings, but not in the other units of classification established by this Decree.
2. The budget structure provided for in Decree No 323 / 2002 Coll., as effective from the date of entry into force of this Decree, shall apply to the classification of revenue and expenditure effected from 1 January 2013 and to the classification of the budget of such revenue and expenditure.
Efficacy
This Decree shall take effect on 1 April 2012.
Minister:
Ing. Kalousek v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 96 / 2012 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.03.2012 |
|---|---|
| Effective from | 01.04.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0